MEMORANDUM OPINION
JOHN FLOWERS, Bankruptcy Judge.
Dan Hixson Chevrolet Company (Hixson) was in the business of retailing automobiles in Abilene, Texas. By merger with Dan Hixson Auto Plaza, Ltd., Inc., Hixson assumed a franchise with Volkswagen of America, Inc. (Volkswagen). The business prospered until the fall and winter months of 1980 when falling demand for automobiles and rising interest rates contributed to Hixson's financial distress. Hixson sought...
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